Registration with tax collector

Every person taxable under this part shall, prior to engaging in business, as defined in § 67-4-3002 , register with the county clerk, in the case of taxes owed to the county, and with the city official designated as the collector of tax by city charter or ordinance in the case of taxes owed to a municipality. Acts 2007, 500, § 1. Every person taxable under this part shall, prior to engaging in business, as defined in § 67-4-3002 , register with the county clerk, in the case of taxes owed to the county, and with the city official designated as the collector of tax by city charter or ordinance in the case of taxes owed to a municipality. Acts 2007, 500, § 1.